[Code of Federal Regulations] [Title 26, Volume 14] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR25.2523(i)-3] [Page 625] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents Sec. 25.2523(i)-3 Effective date. The provisions of Sec. Sec. 25.2523(i)-1 and 25.2523(i)-2 are effective in the case of gifts made after August 22, 1995. [T.D. 8612, 60 FR 43554, Aug. 22, 1995]